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Court of Justice of the European Union · Judgment

C-81/15Kapnoviomichania Karelia AE v Ypourgos Oikonomikon

Decided
2016-06-02
ECLI
ECLI:EU:C:2016:398
CELEX
62015CJ0081
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Taxation — General arrangements governing excise duty — Directive 92/12/EEC — Manufactured tobacco moving under an excise duty suspension arrangement — Liability of the authorised warehousekeeper — Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the financial penalties imposed on those engaged in smuggling — Principles of proportionality and legal certainty.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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